Supreme Court dismisses appeal on duty recovery notice, citing statute of limitations. No fraud found.

The Supreme Court of India dismissed the appeal regarding a show cause notice for duty recovery, ruling it was time-barred by six months as per the statute. The Court found no allegations of fraud or misrepresentation and dismissed the appeal without costs.

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The Supreme Court of India dismissed the appeal regarding the show cause notice issued for duty recovery, stating that the notice was barred by limitation of six months as per the statute. No fraud or misrepresentation was alleged, and the appeal was dismissed with no costs. (Case: 1997 (2) TMI 127 - SC)

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